| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5059582 | Economics Letters | 2013 | 4 Pages |
Abstract
⺠The characteristics of lines are important factors for optimal tax policy. ⺠Enforcement and natural barriers at borders imply uniform taxation within a state. ⺠I compare the result to the literature on preferential tax rates within states. ⺠I identify specific examples that imply within-state rates are more likely uniform.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
David R. Agrawal,